E-Way Bill Confirms Goods Movement Despite Later GST Cancellation: HC

Kesarwani Traders Vs State of Up And 3 Others (Allahabad High Court) The Allahabad High Court has upheld a company’s ITC claim, quashing a tax order that denied it. The court found that a stamped e-Way bill proved goods movement, invalidating the ‘paper transaction’ claim. It allows ITC claim as e-Way bill confirms actual goods movement, despite supplier’s GST registration being cancelled after the transaction. The Allahabad High Court has quashed an order from the State Tax authorities and upheld the Input Tax Credit (ITC) claim of Kesarwani Traders, a registered dealer of...